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The document provides instructions for revoking an option to tax land and buildings after 20 years. It includes details on how to complete the form, necessary conditions for revocation, and where to send the completed form. The document emphasizes the importance of meeting specific conditions and provides contact information for further assistance.

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Versions	Form popularity	Fillable & printable
2020	4.8 Satisfied (163 Votes)
2020	4.3 Satisfied (36 Votes)
2018	4.3 Satisfied (36 Votes)
2017	4.2 Satisfied (77 Votes)
2009	4.3 Satisfied (64 Votes)

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What is VAT1614A?

Use form VAT1614A to tell HMRC of an option to tax land or buildings.

Can you remove an option to tax?

The option to tax can only be revoked in very limited circumstances: within a 6 month cooling off period providing no input tax has been claimed or output tax charged; it is automatically revoked if the 'opter' has no interest in the property after 6 years.